Sub main()
Dim m
m = q_Split(Array("раз", "два", "три"), 2)
End Sub
 
Function q_Split(arr, u&)
Dim a(), aa()
Dim n As Long, nn As Long, i As Long, j As Long
ReDim a(UBound(arr) \ u)
For i = 0 To UBound(a)
  For j = 0 To u - 1
    If n > UBound(arr) Then
      Exit For
    Else
      ReDim Preserve aa(j)
      aa(j) = arr(n)
      n = n + 1
    End If
  Next j
  a(i) = aa
Next i
q_Split = a
End Function